In terms of business who is the better business man?
Reguardless of what you think of boyband and/or pop music, every one have to agree than these two men are one of the richest, and most influential people in asian pop culture

Johnny Kitagawa
*started Johnny & Associates aka JE back in the 60s, today the company is one of the most powerful entertainment company in Japan
* all boys policy, no girls allow, there are 10 boybands currently under JE
SMAP (longest running band debut in the 80s), TOKIO, V6, KinKi Kids, Arashi, Tackey & Tsubasa, NEWS, Kanjani8, KAT-TUN, Hey! Say! JUMP and countless of Junior in training
*some band have at lease one or more singles out every year, most if not all are chart topper
*they also have variety show that the bands host, and drama and movies that members star in, and some radio show
*yearly concert tour mostly in japan, new years countdown special, and once upon a time Johnny Sport Day

Lee Soo Man
*started SM Entertainment back in the 90s, currently giving JE a run for their money
*produce solo act, boyband and girl group, currently active band are DBSK (with the biggest fan base of all asian boyband), Super Junior, SNSD, BoA, SHINee, The Grace
*most likely started the panasia trends, where band release single and album in other languages, and sign non korean artist
*some memeber act in drama, host shows, and DJ
*concert tour around asia
*promoting artist in the US

*from some of the band's recounts, i can tell that johnny-san is weird but nice in a way. JE is like one big family. sure, you haveryo hating ueda but that's normal in a family. heck, i hate my own brother. lsm is just scary. you don't really hear his talents mentioning him.

*Kitagawa doesn't suck money from fangirls like no business, like lsm does. seriously, what is with the versions a, b, c etc? it's just a ploy to get fangirls to spend more money.

*Kitagawa doesn't overwork his talents to death, like lsm does. He overworks them and gives them so much pressure so they can churn out differnt versions of the same album so he can earn more money.

*One thing i REALLY admire about johnny-san is his ability to forecast whether a person will grow up to be totally smexy and hot. like jin for example. He looks just average as a kid but give it a couple of years and BAM! you get a hot guy. Also, it's great that most of JE artistes don't go for plastic surgery. You can tell cause they grow up in front of the cameras so it would be pretty damn obvious.

*Also, lsm has faulty judgement sometimes. SNSD is a very good example. I have never seen a girlband with so many anti-fans. either he didn't train them well or he simply picked the wrong people. Johnny-san, on the other hand, is a little crazy at times but everything he does is for a reason and no matter how crazy you think it seems at that time, it always pays off and you have to admit that johnny-san's decision was a good one. No matter how unlikely the people he selects seem, they always turn out to be either very smexy, very talented, very charming, very likable or very attractive. Or all of the abovementioned.